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Research Center : Development

Jan 01,2015 | Deloitte

Germany – Shares acquired at a reduced price -Federal Court Decision regarding valuation

The Federal Tax Court (BFH) recently considered whether the acquisition of shares at a reduced price represents employment income. Although certain elements of the Court’s decision were consistent with prior case law, the BFH seems to have departed from its previous position on the timing of the valuation of the benefit.

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